MO SB1661

Prohibits Missouri residents from titling and registering motor vehicles in other states to circumvent Missouri's titling, registration, and tax requirements, with a $500 penalty for violations and driver's license suspension for non-compliance within 90 days

Prohibits Missouri residents from using shell companies (partnerships, LLCs, or corporations) in other states to evade vehicle registration requirements, applying the same $500 penalty and license suspension enforcement

Establishes an amnesty period from August 28, 2026 to December 1, 2026 for taxpayers who previously registered vehicles in other states to avoid Missouri taxes, waiving all late fees and penalties if they apply during this window

Authorizes the Department of Revenue to use the motorist insurance identification database to identify improperly registered vehicles and impose a 75% fine on unpaid fees and taxes for willful evasion, plus required payment of all outstanding amounts

Defines "residence address" and "resident" in statute, establishing that physical presence in Missouri for 6+ months per year creates a rebuttable presumption that vehicles must be titled and registered in Missouri